Control and cost management in reforms, rehabilitations and new construction
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Mostra el registre complet de l'elementcomunitat-uji-handle:10234/158176
comunitat-uji-handle2:10234/71324
comunitat-uji-handle3:10234/97664
comunitat-uji-handle4:
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Títol
Control and cost management in reforms, rehabilitations and new constructionAutoria
Tutor/Supervisor
Martínez Ramos, MiguelTutor/Supervisor; Universitat.Departament
Universitat Jaume I. Departament de Finances i ComptabilitatData de publicació
2015Editor
Universitat Jaume IResum
The work focuses on an empirical methodology that aims to strengthen the contents
studied in the subjects of Cost and Management Accounting in a real environment;
where the actors change, the student arrives as an ... [+]
The work focuses on an empirical methodology that aims to strengthen the contents
studied in the subjects of Cost and Management Accounting in a real environment;
where the actors change, the student arrives as an active observer and company
managers provide information full of experience. Initially this contact was a real shock
and thanks to the work of tutoring and the invaluable involvement of the company I
have been ordering descriptions, contrasts and proposals
In this sense, the most relevant aspect of the modus operandi of the company is the
implementation of standards in acceptance of projects and works, the management of
the company has been who initially helped me in the understanding of this procedure. At the beginning my main concern was obtain dates, excel sheets with numbers. Then I
could have a large list of excel with numbers, but when the study was progressing I
start to be more interested in the explanations and the answers. I would also like to
point out that the company has given me its turnover and dates, but the company is
reticent about to show the personal dates at the study.
Noted that the company will improve its procedures, introducing significant changes in
the management and control based on the control of direct labour per hour, both for the
treatment of personnel costs and for the allocation of manufacturing overhead by
applying the budgeted manufacturing overhead rate; in fact, in the next Rehabilitation
they will begin to control working hours attributed to the activities. They also will
redefine the indirect costs with the goal to reach the Full Cost, improving their cost
identification and creating the basis for allocate at the different stages of distribution
and allocation. [-]
Paraules clau / Matèries
Tipus de document
info:eu-repo/semantics/bachelorThesisDrets d'accés
info:eu-repo/semantics/openAccess
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